Partnership Taxation: Disguised Sales Rules Webinar (2 Hours)

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Partnership Taxation: Disguised Sales Rules Webinar (2 Hours)

CPE Credit: 2 Hours

Price: $159.00

NASBA Field of Study: Taxes

 

Overview

Disguised sales rules can be tricky and the tax consequences can be costly. Any time a partner transfers property or another asset into the partnership, it opens the possibility of running afoul of the IRS Code’s disguised sales rules.

In this webinar, you will learn how to recognize a disguised sale when you encounter one, the elements of a disguised sale, the impact of liabilities on disguised sales and how to avoid disguised sales and their resulting taxes.
 

AGENDA HIGHLIGHTS


  Introduction: potential inequity of the tax rules

  Disguised sales rules and exceptions described

  Liabilities and disguised sales rules, tax return disclosure

  Property distributions that follow contributions of appreciated property

 

LEARNING OBJECTIVE  To teach tax professionals how to recognize a disguised sale, the elements of a disguised sale, the impact
of liabilities on disguised sales and how to avoid disguised sales and their resulting taxes.

PREREQUISITE  Basic knowledge of federal taxation.    ADVANCE PREPARATION  None.    PROGRAM LEVEL  Intermediate.
NASBA FIELD OF STUDY  Taxes.    DELIVERY METHOD  Group Internet-Based.

 

This live webinar is also available as a self-study webinar
Partnership Taxation: Disguised Sales Rules Self-Study Webinar (3 Hours)

Speakers

SPEAKER


W. Stewart Connard, CPA

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